GASB Standards of Accounting for Other Postemployment Benefits (OPEB) Require

GASB standards of accounting for other postemployment benefits (OPEB) require that governments

A) Fund their OPEB benefits on an actuarially determined basis.
B) Report actuarially determined required contributions as OPEB expense, regardless of whether the government actually makes the contributions.
C) Report OPEB costs in accordance with the FASB's standards of accounting for OPEB.
D) Only disclose an estimate of their OPEB liabilities.